Autore
Gallo, FrancoTitolo
Il dovere tributario quale specificazione del generale dovere di solidarietà nel pensiero di Giorgio LombardiPeriodico
Politica del dirittoAnno:
2023 - Fascicolo:
1 - Pagina iniziale:
127 - Pagina finale:
140The essay analyzes Giorgio Lombardi’s scientific reflection on tax duty as a specification, in the economic and social sector, of the general duty of constitutional solidarity. Lombardi, in fact, was among the first to underline the close link between fiscal justice and social justice: in the author’s opinion, in Lombardi’s thought taxes must be coherently aimed at the pursuit of substantial equality and must also satisfy the objectives of constitutional solidarity in a more general perspective of social justice, in order to reduce inequalities.
SICI: 0032-3063(2023)1<127:IDTQSD>2.0.ZU;2-X
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